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IPSAS explained: a summary of International Public Sector Accounting Standards

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Bibliographic Details
Main Author:	Müller-Marqués Berger, Thomas (Author)
Format:	Book
Language:	English
Published:	Chichester Wiley 2012
Edition:	2. ed., 1. publ.
Subjects:	International Public Sector Accounting Standards
Online Access:	Inhaltsverzeichnis
Physical Description:	XIV, 241 S. graph. Darst.

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MARC


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adam_text	Titel: IPSAS explained Autor: Müller-Marqués Berger, Thomas Jahr: 2012 Contents Foreword..............................................................................................VII Contents...............................................................................................IX Abbreviations.......................................................................................XII I. Introduction: General information about IPSASs and the IPSASB........1 1 The International Public Sector Accounting Standards Board...................1 1.1 General information.......................................................................1 1.2 Structure and organization of the IPSASB........................................2 1.3 Objectives of the IPSASB................................................................4 1.4 Oversight of the IPSASB.................................................................4 1.5 Members of the IPSASB..................................................................6 2 International accounting standards for the public sector..........................7 2.1 Overview of international accounting standards for the public sector...........................................................................................7 2.2 History of the International Public Sector Accounting Standards......10 2.3 Scope of the International Public Sector Accounting Standards........10 2.4 General purpose financial statements............................................11 2.5 Authority of the International Public Sector Accounting Standards... 11 2.6 Strategy of the IPSASB................................................................13 2.7 The Conceptual Framework project...............................................14 2.8 Other current projects of the IPSASB.............................................19 2.9 Process for reviewing and modifying IASB documents.....................24 2.10 Procedures for developing accounting standards............................27 2.11 IPSASs for accrual basis of accounting and cash basis of accounting..................................................................................30 2.12 Background to the application of international accounting standards for the public sector......................................................31 2.13 Provisions for the transition from the cash basis to the accrual basis of accounting......................................................................33 3 Measurement bases in accordance with IPSASs.....................................34 3.1 Cost...........................................................................................34 3.2 Fair value....................................................................................36 3.3 Present value..............................................................................37 Ernst Young lx Contents II. Impact of the global financial crisis and the sovereign debt crisis on public sector accounting.................................................................38 1 Context of the global financial crisis 2008-2009...................................38 2 Accounting issues relating to public sector interventions........................40 2.1 Accounting for recapitalization or investments...............................41 2.2 Accounting for fiscal support........................................................42 2.3 Accounting for financial guarantees..............................................43 3 The sovereign debt crisis.....................................................................44 3.1 Evolution of the crisis..................................................................44 3.2 Major measures taken to solve the crisis in 2010 and 2011.............46 3.3 Effects of the sovereign debt crisis on public sector financial management...............................................................................48 III. Overview of accrual basis IPSASs....................................................51 IPSAS 1: Presentation of Financial Statements.............................................51 IPSAS 2: Cash Flow Statement....................................................................60 IPSAS 3: Accounting Policies, Changes in Accounting Estimates and Errors.....65 IPSAS 4: The Effects of Changes in Foreign Exchange Rates..........................70 IPSAS 5: Borrowing Costs...........................................................................73 IPSAS 6: Consolidated and Separate Financial Statements.............................76 IPSAS 7: Investments in Associates.............................................................82 IPSAS 8: Interests in Joint Ventures............................................................86 IPSAS 9: Revenue from Exchange Transactions............................................90 IPSAS 10: Financial Reporting in Hyperinflationary Economies.......................95 IPSAS 11: Construction Contracts...............................................................97 IPSAS 12: Inventories...............................................................................101 IPSAS 13: Leases.....................................................................................106 IPSAS 14: Events after the Reporting Date.................................................112 IPSAS 15: Financial Instruments: Disclosure and Presentation......................116 IPSAS 16: Investment Property.................................................................120 IPSAS 17: Property, Plant and Equipment..................................................125 IPSAS 18: Segment Reporting...................................................................133 IPSAS 19: Provisions, Contingent Liabilities and Contingent Assets..............136 IPSAS 20: Related Party Disclosures..........................................................142 IPSAS 21: Impairment of Non-Cash-Generating Assets................................145 X IPSAS Explained Contents IPSAS 22: Disclosure of Information About the General Government Sector ..150 IPSAS 23: Revenue from Non-Exchange Transactions (Taxes and Transfers).........................................................................................153 IPSAS 24: Presentation of Budget Information in Financial Statements.........160 IPSAS 25: Employee Benefits....................................................................165 IPSAS 26: Impairment of Cash-Generating Assets.......................................175 IPSAS 27: Agriculture...............................................................................181 IPSAS 28: Financial Instruments: Presentation............................................186 IPSAS 29: Financial Instruments: Recognition and Measurement..................189 IPSAS 30: Financial Instruments: Disclosures..............................................195 IPSAS 31: Intangible Assets......................................................................199 IPSAS 32: Service Concession Arrangements: Grantor.................................206 IV. Overview of current Exposure Drafts............................................216 IPSAS ED 46: Recommended Practice Guideline: Reporting on the Long-Term Sustainability of a Public Sector Entity s Finances.......................216 IPSAS ED 47: Financial Statement Discussion and Analysis...........................224 V. Cash Basis IPSAS.........................................................................229 Cash Basis IPSAS: Financial Reporting Under the Cash Basis of Accounting....229 Further reading...................................................................................236 Ernst Young XI
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spelling	Müller-Marqués Berger, Thomas Verfasser aut IPSAS explained a summary of International Public Sector Accounting Standards Thomas Müller-Marqués Berger International Public Sector Accounting Standards explained 2. ed., 1. publ. Chichester Wiley 2012 XIV, 241 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier International Public Sector Accounting Standards (DE-588)7568734-3 gnd rswk-swf International Public Sector Accounting Standards (DE-588)7568734-3 s 1\p DE-604 Erscheint auch als Online-Ausgabe 978-1-118-40012-8 Erscheint auch als Online-Ausgabe 978-1-118-40013-5 Erscheint auch als Online-Ausgabe 978-1-118-40014-2 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025300915&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk
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subject_GND	(DE-588)7568734-3
title	IPSAS explained a summary of International Public Sector Accounting Standards
title_alt	International Public Sector Accounting Standards explained
title_auth	IPSAS explained a summary of International Public Sector Accounting Standards
title_exact_search	IPSAS explained a summary of International Public Sector Accounting Standards
title_full	IPSAS explained a summary of International Public Sector Accounting Standards Thomas Müller-Marqués Berger
title_fullStr	IPSAS explained a summary of International Public Sector Accounting Standards Thomas Müller-Marqués Berger
title_full_unstemmed	IPSAS explained a summary of International Public Sector Accounting Standards Thomas Müller-Marqués Berger
title_short	IPSAS explained
title_sort	ipsas explained a summary of international public sector accounting standards
title_sub	a summary of International Public Sector Accounting Standards
topic	International Public Sector Accounting Standards (DE-588)7568734-3 gnd
topic_facet	International Public Sector Accounting Standards
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